ABSTRACT The main focus of the Management Control System is to control all activities of the company's operations. Effect of Management Control Systems in the company can be seen from the sales that always hit the target. The purpose of this study was to determine the extent to which the implementation of management control systems can affect the sales target. The method used in this study is hypothesis testing. Data taken based on questionnaires distributed to the CV. Duta Warna. Data were analyzed using simple regression methods. The results obtained through the calculation of SPSS 13.0 is the influence of management control systems on the effectiveness of sales targets. Key Word: Management Control Systems, Effectiveness Sales, Sales Targets.
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ABSTRAK Fokus utama dari Sistem Pengendalian Manajemen adalah untuk mengendalikan semua kegiatan operasi perusahaan. Pengaruh Sistem Pengendalian Manajemen dalam perusahaan dapat dilihat dari hasil penjualan yang selalu mencapai target. Tujuan dari penelitian ini adalah untuk mengetahui sejauh mana pelaksanaan sistem pengendalian manajemen dapat mempengaruhi target penjualan. Metode yang digunakan dalam penelitian ini adalah pengujian hipotesis. Data diambil berdasarkan kuisioner yang dibagikan kepada CV. Duta Warna. Data dianalisis dengan menggunakan metode regresi sederhana. Hasil yang diperoleh melalui perhitungan SPSS 13.0 yaitu adanya pengaruh antara sistem pengendalian manajemen terhadap efektivitas target penjualan. Kata Kunci: Sistem Pengendalian Manajemen, Efektivitas Penjualan, Target Penjualan.
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DAFTAR ISI Halaman HALAMAN JUDUL. .................................................................................................... i HALAMAN PENGESAHAN. ..................................................................................... ii SURAT PERNYATAAN KEASLIAN SKRIPSI. ...................................................... iii KATA PENGANTAR. ............................................................................................... iv ABSTRACT. ................................................................................................................ vii ABSTRAK. ............................................................................................................... viii DAFTAR ISI. .............................................................................................................. ix DAFTAR GAMBAR. ............................................................................................... xiii DAFTAR TABEL. .................................................................................................... xiv DAFTAR LAMPIRAN. ............................................................................................. xv
BAB I PENDAHULUAN. ........................................................................................... 1 1.1 Latar Belakang. .......................................................................................... 1 1.2 Identifikasi Masalah. .................................................................................. 4 1.3 Maksud dan Tujuan Penelitian. .................................................................. 4 1.4 Kegunaan Penelitian. .................................................................................. 5
BAB II KAJIAN PUSTAKA, KERANGKA PEMIKIRAN, dan PENGEMBANGAN HIPOTESIS. ................................................................ 6 2.1 Tinjauan Pustaka. ....................................................................................... 6 2.1.1 Pengertian Sistem. ........................................................................... 6
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2.1.2 Pengertian Pengendalian. ................................................................. 7 2.1.3 Pengertian Manajemen. .................................................................. 10 2.1.4 Pengertian Pengendalian Manajemen. ........................................... 13 2.1.4.1 Lingkungan Pengendalian Manajemen.............................. 15 2.1.4.2 Proses Pengendalian Manajemen....................................... 19 2.1.5 Pengertian Sistem Pengendalian Manajemen. ............................... 21 2.1.6 Penjualan. ....................................................................................... 22 2.1.6.1 Pengertian Penjualan.......................................................... 22 2.1.6.2 Jenis-jenis Penjualan. ......................................................... 27 2.1.6.3 Faktor-faktor yang Mempengaruhi Kegiatan Penjualan. ........................................................................... 28 2.1.6.4 Pengertian Manajemen Penjualan...................................... 31 2.1.6.5 Lingkungan Manajemen Penjualan. .................................. 32 2.1.6.6 Proses Manajemen Penjualan. ........................................... 33 2.1.6.7 Efektivitas Penjualan. ........................................................ 34 2.2 Kerangka Pemikiran. ................................................................................ 34 2.3 Pengembangan Hipotesis. ........................................................................ 39
BAB III METODE PENELITIAN............................................................................. 40 3.1 Objek Penelitian ...................................................................................... 40 3.1.1 Profil Perusahaan............................................................................ 40 3.1.2 Visi dan Misi Perusahaan. .............................................................. 41 3.2 Jenis Penelitian. ........................................................................................ 42 3.3 Operasional Variabel. ............................................................................... 42
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3.3.1 Pengertian Variabel Independen (X). ............................................ 43 3.3.2 Pengertian Variabel Dependen (Y). .............................................. 43 3.3.3 Lingkungan Pengendalian Manajemen. ......................................... 44 3.3.4 Proses Pengendalian Manajemen. .................................................. 44 3.4 Populasi dan Sampel. ............................................................................... 48 3.5 Teknik Pengumpulan Data. ...................................................................... 48 3.6 Analisis Data. ........................................................................................... 49 3.6.1 Pengujian Data. .............................................................................. 50 3.6.1.1 Pengujian Validitas.......................................................... 50 3.6.1.2 Pengujian Reliabilitas. ..................................................... 51 3.6.2.Penetapan Hipotesis. ...................................................................... 51 3.6.2.1 Penetapan Tingkat Signifikasi. ........................................ 52 3.6.2.2 Pengujian Hipotesis. ........................................................ 52
BAB IV HASIL PENELITIAN DAN PEMBAHASAN. .......................................... 56 4.1 Hasil Penelitian. ....................................................................................... 56 4.1.1 Pengujian Data. .............................................................................. 56 4.1.1.1 Pengujian Validitas. ........................................................... 56 4.1.1.2 Pengujian Reliabilitas. ....................................................... 58 4.1.2 Analisa Data Terhadap Sistem Pengendalian Manajemen. ............ 61 4.1.3 Analisa Data Terhadap Efektivitas Penjualan. ............................... 67 4.1.4 Pengaruh Sistem Pengendalian Manajemen (X) Terhadap Efektivitas Penjualan. .................................................................... 71 4.1.4.1 Analisis Regresi Sederhana. .............................................. 72
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4.1.5 Penetapan Hipotesis. ...................................................................... 72 4.1.6 Analisis Korelasi. ........................................................................... 73 4.1.7 Koefisien Determinasi. ................................................................... 74 4.2 Pembahasan. ............................................................................................. 75
BAB V SIMPULAN DAN SARAN. ......................................................................... 76 5.1 Simpulan................................................................................................... 76 5.2 Saran....... .................................................................................................. 77
DAFTAR PUSTAKA. ............................................................................................... 78 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE). ...................... 80
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DAFTAR GAMBAR Halaman Gambar 1
Elemen-elemen Proses Kendali ...........................................
9
Gambar 2
Proses Pertukaran ................................................................
23
Gambar 3
Proses Manajemen Penjualan ..............................................
33
Gambar 4
Hubungan Antara Pengendalian Manajemen dan Aktivitas Lainnya ....................................................
37
Gambar 5
Kerangka Pemikiran ............................................................
39
Gambar 6
Garis Kontinum Sistem Pengendalian Manajemen .............
66
Gambar 7
Garis Kontinum Efektivitas Penjualan ................................
70
Gambar 8
Kurva uji T ..........................................................................
73
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DAFTAR TABEL Halaman Tabel 3.1
Operasional Variabel ..........................................................
Tabel 3.2
Pedoman Untuk Memberikan Interpretasi Terhadap
46
Koefisien Korelasi ..................................................
54
Tabel 4.1
Pengujian Validitas X dan Y ..............................................
56
Tabel 4.2
Realibilitas Variabel X .......................................................
58
Tabel 4.3
Realibilitas Variabel Y .......................................................
60
Tabel 4.4
Tanggapan Responden Mengenai Sistem Pengendalian Manajemen .............................................................
61
Tabel 4.5
Tanggapan Responden Mengenai Efektivitas Penjualan ...
67
Tabel 4.6
Analisis Regresi Linear Sederhana ....................................
71
Tabel 4.7
Analisis Korelasi Pearson ..................................................
74
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DAFTAR LAMPIRAN
Lampiran A
Data Kuesioner Variabel X
Lampiran B
Data Kuesioner Variabel Y
Lampiran C
Rekap Validitas dan Reliabilitas
Lampiran D
Pengujian Reliabilitas Variabel X dan Y
Lampiran E
Perhitungan SPSS
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